When financial statements are revised to reflect the impact of a change in accounting principle, the <u>retrospective </u>approach is used.
<h3>What is financial statement?</h3>
Financial statement is use to record a company financial position as well as day to day operation or activities.
Hence, retrospective approach are often used in a situation where financial statements are revised so as to reflect the impact of a change in accounting principle.
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The tone of the author in this passage from "When the birds get flu" can be described as caring.
<h3>What is the tone?</h3>
This refers to the general attitude of the author in a text when referring to the subject or topic the author describes. For example, a text about the pandemic might have a pessimistic or optimistic tone.
<h3>What is the tone in the excerpt?</h3>
This excerpt shows a rather caring tone, this is because the author seems to worry about the negative impact of the mad cow disease on farmers. This can be seen in excerpts such as:
- "the sad look on some owners’ faces"
- "the business they built from scratch was destroyed
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Diane Sweeney student centered coaching is known to be a tool that is made a Results Based Coaching Tool which a person can use to in a coaching cycle.
<h3>What is the coaching tool about?</h3>
This tool is known to be one that is often used to put down the impact of teacher and student learning in all of a coaching cycle.
What are the Core Practices that is made for Student Centered Coaching; They include:
1. A person Setting goals that are meant for coaching cycles.
2. The use of a given standards-based learning targets.
3. The use of student evidence in the act of co-plan instruction.
4. The act of Organizing coaching in cycles.
6. Measuring the influence of coaching.
Note that it was made to Improve student outcomes in regards to data-driven coaching and it is said to be a kind of Student-Centered Coaching made on the fact that school-based coaching can be set up to directly influence student learning.
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